LAW302 Taxation Law (Issues) (8)
Prerequisite: LAW301
The subject builds upon student understanding of the general principles of tax law covered in LAW301 and entails a study of the taxation of partnership income, trust income, corporate tax entities and their members, consolidated groups, special taxpayers, incentive schemes and financial transactions. Corporate tax losses, net capital losses and bad debts, superannuation, retirement and termination payments, international aspects of income tax, barriers to tax avoidance, tax planning techniques as well as Goods and Services Tax are also covered.